https://www.taxtmi.com/caselaws?id=162082 An excavator mounted on iron chain plates was held not to be a motor vehicle for entry tax purposes because mechanical mobility alone is insufficient; the vehicle must also be suitable or adapted for use on public roads. The court distinguished earlier authority concerning excavators fitted with pneumatic tyres and accepted that a chain-plate machine has only limited movement and may damage roads if driven on them. On that basis, the excavator did not fall within the relevant motor vehicle definition and was not liable to entry tax under the Kerala entry tax law. en-us Mon, 27 Feb 2006 00:00:00 +0530 Tue, 19 Mar 2024 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162082 An excavator mounted on iron chain plates was held not to be a motor vehicle for entry tax purposes because mechanical mobility alone is insufficient; the vehicle must also be suitable or adapted for use on public roads. The court distinguished earlier authority concerning excavators fitted with pneumatic tyres and accepted that a chain-plate machine has only limited movement and may damage roads if driven on them. On that basis, the excavator did not fall within the relevant motor vehicle definition and was not liable to entry tax under the Kerala entry tax law. Case-Laws VAT and Sales Tax Mon, 27 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162082